This document was exported from Numbers. Each table was converted to an Excel worksheet.

All other
objects on each Numbers sheet were placed on separate worksheets. Please be aware that formula
calculations may differ in Excel.

Numbers Sheet Name Numbers Table Name

MR
Table 1
MR
Table 1
Depriciation
Table 1
ID
Table 1
RAW MATERIAL INC.
Table 1
Starting Conditions
Table 1
Avg Cost Price
Table 1
Avg Selling Price
Table 1
EOQ
Table 1
CF
Table 1
Loans Details
Table 1
D
Table 1
Nasha
Table 1
EQI
Table 1
Interest Rates
Table 1

1
s converted to an Excel worksheet. All other
rksheets. Please be aware that formula

Excel Worksheet Name

MR

MR

Depriciation

ID

RAW MATERIAL INC.

Starting Conditions

Avg Cost Price

Avg Selling Price

EOQ

CF

Loans Details

Nasha

EQI

Interest Rates

2
 Balance Sheet Income Statement
Description Amount Description Amount
Share Holder Funds 4,553,280.00 Income
Equity Share Capital 3,000,000.00 Net Sales Revenue 5,165,600.00
Retailned Earnings 1,553,280.00 Other Income 40,000.00
Preference Share Capital 0.00 Total Income
Loan Funds 0.00 Expenses
2 Yr Term Loan 0.00 FG Opening Inventory 0.00
3 Yr Term Loan 0.00 Raw Material Consumed 2,287,500.00
Bonds 0.00 Packaging 0.00
0.00 Labour Cost 1,000,000.00
Total Sources 4,553,280.00 Total Direct Costs
Fixed Assets Warehousing Charges 92,000.00
Plants 2,250,000.00 Depreciation 500,000.00
(-) Depreciation 250,000.00 Production Overheads 200,000.00
Machinary 2,250,000.00 Cost of Production
(-) Depreciation 250,000.00 Goods Available for Sale
Total Fixed Assets 4,000,000.00 FG Closing Inventory 965,500.00
Investment in MF 2,000,000.00 Cost of Goods Sold
Current Assets 2,397,280.00 Gross Profits
RM + FG Inventories 965,500.00 S, D and Admin Charges 0.00
Accounts Receivables 0.00 Bad Debts 0.00
Cash on Hand 1,431,780.00 Cash + Bill Discount 0.00
Prepaid Expenses 0.00 Marketing cost 100,000.00
Less Current Liabilities 0.00 Information Packages 50,000.00
Accounts Paybles 0.00 Product Dev and Cert 0.00
Maturing Term Loans 0.00 Bank Overdraft Interest 0.00
Bonds Maturing 0.00 Shark Loan Interest 0.00
Bank Overdraft 0.00 2/3 Term Loan Interest 0.00
Shark Loans 0.00 Bond Interest 0.00
Total Net Current Assets 2,397,280.00 Misc (Insurance) 0.00
Total Application of Funds 8,397,280.00 Total Financial Expenses
Corporate Tax 388,320.00
Extraordinary Items
-3,844,000.00 Profit after Tax
Appropriations
Dividend on Pref Shares 0.00
Dividend on Equity Shares 0.00
Net Income to Retain Earn

3
4
tement Cash Statement Quarter
Amount Description Amount Q5
Operation Cash Inflows 5,165,600.00
Sales Revenue Collection 436.41*2731
Current Quarter 5,165,600.00 1,191,835.71
5,205,600.00 Previous Quarter 0.00
Operation Cash Outflows 3,714,500.00
Raw Material 2,272,500.00
Current Quarter 2,272,500.00
Previous Quarter 0.00 0.00
Labour Payments 1,000,000.00 1,000,000.00
3,287,500.00 Packaging 0.00
Current Quarter 0.00
0.00
Warehousing Charges 92,000.00
3,579,500.00 Production Overheads 200,000.00
3,579,500.00 S, D and Admin Charges 100,000.00
Information Packages 50,000.00
2,614,000.00 Product Dev and Cert 0.00
2,091,600.00 Interest Flows
Interest on Bank Overdraft 0.00
Interest on Term Loans 0.00
Interest on Bonds 0.00

Interest on Shark Loan 0.00

Income from Investment(+) 40,000.00
Net Interest Paid -40,000.00
Corporate Tax 388,320.00
Extraordinary Items (+/-) 0.00
Net Operational Flows 1,102,780.00
Appropriations
150,000.00 Pref Dividend 0.00
Equity Dividend 0.00
Capital Inflows 0.00
1,553,280.00 Overdraft & Loan Taken 0.00
Capital Raised
Pref Shares 0.00
Equity Shares Issued 0.00
1,553,280.00 Capital Outflows 2,500,000.00
Investments 2,000,000.00
Principal Repayments 0.00
LC amount Repayed
Cap Expenditure 500,000.00
Net Capital Flows -2,500,000.00
Miscellaneous Exp 0.00
Opening Balance Cash 2,829,000.00
Shark Loan Raised 0.00

5
Closing Balance 1,431,780.00

6
Plant
CAPACITY DATA
Quarter Q4 Q5 Q6 Q7 Q8 Q9
EXISTING CAP 20000 25000 20000 15000 10000
Increase in Capacity 5000 0 0 0 0
TOTAL CAPACITY 25000 25000 20000 15000 10000 0
value/ unit 50 50 50 50 50
Total value 1000000 1250000 1000000 750000 500000
life 5 5 5 5 5

Machinery
CAPACITY DATA
Quarter Q4 Q5 Q6 Q7 Q8 Q9
EXISTING CAP 20000 25000 20000 15000 10000
Increase in Capacity 5000 0 0 0 0
TOTAL CAPACITY 25000 25000 20000 15000 10000 0
value/ unit 50 50 50 50 50
Total value 1000000 1250000 1000000 750000 500000
life 5 5 5 5 5

Quarter wise depriciation Depriciation value

Plant Machinery Plant Machinery Total
Q4 200000 200000 1000000 1000000 1400000
Q5 250000 250000 2250000 2250000 2750000
Q6 650000 650000 3250000 3250000 4550000
Q7 800000 800000 4000000 4000000 5600000
Q8 900000 900000 4500000 4500000 6300000

7
 Cum

Units

Rs/ Unit
4500000 Rs.
Qtrs

Units

Rs/ Unit
Rs.
Qtrs

8
 Inventory Data
Description Mini HBK SED SUV
Finished Goods
Order Enquiry Received 0.00 0.00 0.00 0.00
Opening Inventory 0.00 0.00 0.00 0.00
Actual Production 6,500.00 4,500.00 2,500.00 500.00 14,000.00
Production in terms of mini 6,500.00 9,000.00 7,500.00 2,000.00 25,000.00
Procurement
Sales 4,000.00 3,500.00 1,500.00 400.00
Closing Inventory 2,500.00 1,000.00 1,000.00 100.00
Material Consumed / Unit
COM 3.00 4.00 5.00 6.00
ACC 1.00 2.00 4.00 6.00
Raw Material 3 0.00 0.00 0.00 0.00
Material Consumed (Units)
COM 19,500.00 18,000.00 12,500.00 3,000.00
ACC 6,500.00 9,000.00 10,000.00 3,000.00 4,600.00
Raw Material 3 0.00 0.00 0.00 % Pay
Packaging Cost / Unit 0.00 0.00 0.00 0.00 100.00
Your Avg Cost Price 201.57 286.57 386.57 486.57
Avg Sales Price 378.00 578.00 774.00 1,174.00 1,512,000.00
Market Share 10.00 10.00 10.00 10.00

Raw Material COM ACC RM 3 (Units) MALT (Price) HOP (Price)

Opening Inventory 0.00 1,000.00 0.00 0.00 15,000.00
Fresh Purchases 18,000.00 7,500.00 0.00 540,000.00 112,500.00
Consumption 53,000.00 28,500.00 0.00 1,800,000.00 487,500.00
Closing Inventory 0.00 0.00 0.00 0.00 0.00
Price / Unit 30.00 15.00 0.00
30.00 15.00
Normal Consumption 18,000.00 8,500.00 0.00 540,000.00 127,500.00
Spot Consumption 35,000.00 20,000.00 0.00 1,260,000.00 360,000.00

Spot Price 36.00 18.00

9
 36,288.00
385000 25,288.00
485000 10,000,000.00

99,080.00 24,300.00 23,600.00

11,000.00
12,600.00
12,537.50 25,200.00
75,600.00
58,320.00

2,023,000.00 1,161,000.00 469,600.00 200,230.00 28,125.00

40,460.00
RM 3 (Price)
0.00
0.00
0.00
0.00 57,600.00

0.00
0.00

10
11
 QUARTER
Mini HBK SED SUV 30
COM 3.00 4.00 5.00 6.00 15
ACC 1.00 2.00 4.00 6.00
Raw Material 3

Demand Q4 Q5 Q6 Q7 Q8 Q9
Mini 45000 60000 5000 6000 8000 10000
HBK 2000 55000 5000 6000 8000 10000
SED 0 0 5000 6000 8000 10000
SUV 0 0 5000 6000 8000 10000

No. of participant 15

RM PURCHSES PREVIOUS QTR

Demand Q5 Q6 Q7 Q8 Q9
COM 27000
ACC 12000
SED
SUV

Demand Proj
Q5 Q6 Q7 Q8 Q9
Mini 4000 400 400 600 700
HBK 3700 400 400 600 700
SED 0 400 400 600 700
SUV 0 400 400 600 700

Raw material projections

Q5 Q6 Q7 Q8 Q9
COM 26,800.00 7,200.00 7,200.00 10,800.00 12,600.00
ACC 11,400.00 5200 5200 7800 9100

RAW MATERIAL PURCHASE CONSTRAINT CHECK

Q5 Q6 Q7 Q8 Q9
COM 18000 OK 0 0 0
ACC 7500 6000 OK OK OK

SPOT PURCHASES
Q5 Q6 Q7 Q8 Q9
COM 8,800.00 #VALUE! 7,200.00 10,800.00 12,600.00
ACC 3,900.00 -800 #VALUE! #VALUE! #VALUE!

12
 120
30

4725000
300000

13
 Raw Material Cost Warehouse Cost
Description COM ACC RM 3 Description From To
Mini 3.00 1.00 MIN AQUA 0.00 10,000.00
HBK 4.00 2.00 ZERO CAL 10,000.00 20,000.00
SED 5.00 4.00 JUICY 20,000.00 30,000.00
SUV 6.00 6.00 SPARK 30,000.00 1,000,000,000.00
Raw Material Cost / Unit 30.00 15.00 WATER
Cash Outflow (%) in Curr Q 100.00 ADD 100.00

Present Plant & Machinery Data Direct Labour Cost

Present Plant Capacity 10,000.00 Description Production Lab Cost
Cost of New Plant / Unit 200.00 SOMLITE 0.00 15,001.00
Ordering Cost of New Plant 0.00 LOCARB 15,000.00 30,001.00
Life 0.00 MAZZA 30,000.00 50,001.00
Lead Time 1.00 NASHA 50,000.00 10,000,000.00
14,000.00 Total
Present machine Capacity 10,000.00 Cash Outflow (%) in Curr Q 100.00
Cost of New machine / Unit 200.00
Ordering Cost of New mchine 0.00 Production Overhead Cost
Life 0.00 Description From To
Lead Time 1.00 Slab 1 0.00 100,000,000.00
Slab 2
Marketing Data Slab 3 0.00
Description Slab 4 0.00
Fixed Branding Distribution & Marketing Cost / Q 100,000.00
Trade Disc, Incentives, Mark Cost (%) of non Contract 0.00 Cash Outflow (%) in Curr Q 100.00
Cash out Flow (%) 0.00
Bad Debs (%) of total non contract sales 0.00 Financial Cost & Data
Collection (%) in current Q of sales(P1) 100.00 Description
Collection (%) in current Q of sales(P2) 100.00 Debt / Equity Ratio
Collection (%) in current Q of sales(P3) 100.00 Min Cash Bal at the end of quarter
Collection (%) in current Q of sales(P4) 100.00 Shark Loan Int (No of times PLR)
Information Package Cost Processing Charges 2 Yr Term Loan
Description 2 Yr Term Loan Foreclosing charges
Key Performance Data 0.00 Processing Charges 3 Yr Term Loan
Efficiency and Activities Ratio 0.00 3 Yr Term Loan Foreclosing charges
Market Share Data 0.00 Max Overdraft (%)
Inventory Wide Inventory Levels 0.00 Rate of Interest on short term
Comparative Financial Statements 0.00 Face Value
Cash Outflow (%) in Curr Q 0.00 Dividend
Corporate Tax Rate

14
e Cost
Amount
20.00 50,000.00
20.00 20,000.00
20.00
20.00
0.00
0.00

our Cost
Amount 14,000.00
40.00 560,000.00 ###
80.00 0.00 ###
120.00 0.00 ###
160.00 0.00 80,000.00
400.00

erhead Cost
Amount
200,000.00
200,000.00
200,000.00
200,000.00

st & Data

0.00
0.00
0.00
0.00
0.00 0.01
0.00
0.00
0.00
0.00
0.00
0.00
20.00

15
 Avg Product Cost Price
Sl No Description Product 1 Product 2 Product 3 Product 4
Opening Inventory 0.00 0.00 0.00 0.00
Actual Production 6,500.00 4,500.00 2,500.00 500.00 14,000.00

FG Opening Inventory 0.00 0.00 0.00 0.00

Raw Material Consumed 682500.00 675000.00 525000.00 135000.00
Packaging 0.00 0.00 0.00 0.00
Direct Labour Cost 260000.00 360000.00 300000.00 80000.00

Avg Cost Price 145.00 230.00 330.00 430.00

Warehousing Charges 42714.29 29571.43 16428.57 3285.71

Depreciation 232142.86 160714.29 89285.71 17857.14
Production Overheads 92857.14 64285.71 35714.29 7142.86
Contract procurement
PACKAGING COST

Direct Labour Cost 260,000.00 180,000.00 100,000.00 20,000.00

Avg Cost Price 201.57 286.57 386.57 486.57
151.5714286 272.2857143 0 0

16
14,000.00

17
 Avg Product Cost Price
Sl No Description Product 1 Product 2 Product 3 Product 4
Opening Inventory 0.00 0.00 0.00 0.00
Actual Production 6,500.00 4,500.00 2,500.00 500.00
1310214.29 1289571.43 966428.57 243285.71
Cost of Production 1310214.29 1289571.43 966428.57 243285.71 3809500.00
Expenses Based on Value 51590.01 50777.19 38053.36 9579.43 150000.00

Avg Selling Price 209.51 297.86 401.79 505.73

Profit ( % ) 15.00 18.00 0.00 0.00
Defined Selling Price 240.93 351.47 401.79 505.73

18
19
 Economic Order Quantity

Fixed Cost Per Order 0.00 Rs.

Total Inventory Per Year 50000 Units
Inventory Holding Cost Per Unit 5.00 Rs.

Economic Order Quantity 0 Units

Number of Orders #DIV/0! Orders
Every #DIV/0! Days

20
Product Selling Price Sales TOTAL Coll Eff

Somlite 378.00 4,000.00 1512000.00 85 1285200.00

LaCorb 578.00 3,500.00 2023000.00 100 2023000.00
Mazza 774.00 1,500.00 1161000.00 100 1161000.00
Nasha 1174.00 400.00 469600.00 100 469600.00

Sum 5165600.00 4938800.00

Coll Eff 95.6094161375252

21
 Principle Balance
Description Principle Interest
Repayments Repayment
2 Yr Term Loan 0.00 0.00 0.00 0.00
3 Yr Term Loan 0.00 0.00 0.00
Bank Overdraft 0.00 0.00 0.00 0.00
Bond 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00

22
 Description Investment Life Q0 Q1 Q2 Q3 Q4 Q5
Plant
Add Plant
Add Plant
Add Plant
Add Plant
Add Plant
Add Plant
Add Plant
Add Plant
SUM 0 0 0 0 0 0 0 0

Machine
Add Machine
Add Machine
Add Machine
Add Machine
Vehicles (Laacorb)
Vehicles (Mazza)
Bottle M/c
Add M/c

SUM 0 0 0 0 0 0 0 0

23
24
###

25
 EQI Estimation and Payment Schedule
Debt 10000.00
Interest per Annum 14
Number of Quarters 4
EQI 2722.51
Quarter Outstanding at Beginning Interest for Quarter EQI Principal Outstanding at the End
1 10000.00 350.00 2722.51 2372.51 7627.49
2 7627.49 266.96 2722.51 2455.55 5171.94
3 5171.94 181.02 2722.51 2541.49 2630.45
4 2630.45 92.07 2722.51 2630.45 0.00
5 0.00 0.00 2722.51 2722.51 -2722.51
6 -2722.51 -95.29 2722.51 2817.80 -5540.31
7 -5540.31 -193.91 2722.51 2916.42 -8456.73
8 -8456.73 -295.99 2722.51 3018.50 -11475.23
9 -11475.23 -401.63 2722.51 3124.14 -14599.37
10 -14599.37 -510.98 2722.51 3233.49 -17832.86
11 -17832.86 -624.15 2722.51 3346.66 -21179.53
12 -21179.53 -741.28 2722.51 3463.79 -24643.32

26
27
 Sl No Description Principal Amt Interest Rate
1 2 Yr Term Loan 0
2 3 Yr Term Loan 0
3 Bank Overdraft 10000.00 14
4 Bond 0
5 CIBOR 12
6 Short Term Investment 0
7
8
9

Bank Overdraft EQI Estimation

Debt 10000.00
Interest per Annum 14
Number of Quarters 4
EQI 2722.51
Interest for Outstanding
Quarter Outstanding at Beginning EQI Principal
Quarter at the End
1 10000.00 350.00 2722.51 2372.51 7627.49
2 7627.49 266.96 2722.51 2455.55 5171.94 MIN AQA
3 5171.94 181.02 2722.51 2541.49 2630.45 ZCAL
4 2630.45 92.07 2722.51 2630.45 0.00 JUICY
SPARK

MIN AQA
ZCAL
JUICY
SPARK

28
 emp
21

Q2 RW MATERIAL
58318.4 5301.6727 5301.67273
40731 3702.8182 7405.63636
48159 4378.0909 8756.18182
5893 535.72727 1071.45455

38.3680556
q3
61061.6 5551.0545
43896 3990.5455
46002 4182
5638 512.54545

29